HC grants opportunity for reply to SCN as Assessee being small businessman was not aware of the proceedings initiated
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Tvl. Tripathi Packaging v. Deputy State Tax Officer, Madurai [W.P. (MD) No. 11734 of 2024 dated June 06, 2024], granted the Assessee a fresh opportunity to file reply to the Show Cause Notice ("the SCN")in case where the Assessee could not provide proper explanation to discrepancy raised as the Assessee was not aware of the proceedings initiated subject to the condition that the Assessee deposits 10% of the disputed tax amount confirmed in the assessment order.
Citation :
W.P. (MD) No. 11734 of 2024 dated June 06, 2024
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Bimal Jain
Published in GST
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